At present, there are various types of CSR reports, including social responsibility report, sustainable development report, corporate citizenship report, corporate citizenship system development report, corporate citizenship social responsibility report, environmental report, environmental and social management plan monitoring report and health, safety and environment report. Different industries adopt different reporting models because of their different focus of social responsibility information disclosure. For example, electric power, coal, paper and printing industries focus on the disclosure of environmental protection information, mostly using environmental reports for disclosure; the real estate industry has a high proportion of disclosure in terms of services; while the financial and insurance industry, mostly state-owned enterprises, has a high proportion of disclosure in terms of employee welfare, product safety and social contribution. In order to better establish the company image, most of the information disclosed by the company is only disclosed in their own good aspects, but not in their own failure or negative impact on the society. Even if it is disclosed, it is often just a simple statement and lack of analysis of the substantive issues. This kind of selective disclosure is easy to mislead stakeholders.